Mrs. Mary Szybek
402 Malden Court
Malden, U.S.A.
Dear Taxpayer:
This letter is your legal notice that we have disallowed your
claim. We can't allow your claim for a refund or credit for
the periods shown above for the reasons listed below.
We can't allow a claim for credit or refund if you file the
claim more than three years after you filed the return, or
two years after you pay the tax, whichever is later. A review
of your account indicates that your tax was considered paid
on April 3rd, 1998. The additional amounts collected were
applied to the interest and penalties that were assessed on
this account.
We are sorry, since the tax was paid more than two years
prior to your request for a refund, the statute for refund
has expired. If you want to appeal our decision to disallow
your claim, you must provide a brief written statement of the
issues you don't agree with. The facts contained in the
written statement should be detailed and complete, including
names, amounts, locations, et cetera.
You should include the following:
1. A statement that you want to appeal the disallowance.
2. Your name, address and a telephone number where you can
be reached during the day.
3. A statement of facts supporting your reasons for
disputing the disallowance.
4: A statement outlining the law or other authority that
supports your claim.
You must declare that the statement of facts is true under
penalty of perjury. You may do this by adding the following
statement and signing it: "Under penalty of perjury I
declare that the facts presented in my written appeal are, to
the best of my knowledge and belief, true, correct and
complete."
An attorney, certified public accountant or person enrolled
to practice before the Internal Revenue Service may represent
you. To have someone represent you, attach Form 2848, power
of attorney and declaration of representative, or similar
written authorization to your written statement. If your
authorized representative prepares the written statement, he
or she should include a declaration stating that he or she
prepared the written statement and accompanying documents and
whether he or she knows personally that the protest and
accompanying documents are true and correct.
Please mail your request for an appeal to the address shown
on this letter. If you want to sue to recover tax, penalties
or other amounts, you may file a lawsuit with the United
States District Court having jurisdiction or with the United
States Court of Federal Claims. These courts are independent
bodies and have no connection with the Internal Revenue
Service. The law permits you to do this within two years
from the mailing date of this letter.
If you decide to appeal our decision first, the two-year
period still begins from the mailing date of this letter.
However, if you signed an agreement that waived your right to
the notice of disallowance, the period for filing a lawsuit
began on the date you filed the waiver.
If you have any questions, please call us at the IRS
telephone number listed in your local directory. If you
prefer, you may write to us at the address shown at the top
of the first page of this letter. A copy of this letter and
any referenced enclosures have been forwarded to your
authorized representatives. Whenever you write, please
include this letter and in the spaces below, give us your
telephone number with the hours we can reach you. Also, you
may want to keep a copy of this letter for your records.
Sincerely yours,
Arlen Howley
District Director